New: at the Guardianship e-service you can make a property invertory, a final statement and apply for permits online. The e-service is available in Finnish and Swedish language.

Guardianship e-service

Do as follows

1. Prepare the final statement in the e-service within two months

The easiest way to prepare the final statement is electronically in the Guardianship e-service. The service is available in Finnish and Swedish and it guides you in providing the required information, so there is no need for a separate final statement form.

The structure of the final statement is the same as that of the annual statement. You can save the information as a draft and continue preparing it later if needed.

Submit the final statement within two months from the end of the accounting period.

Guardianship e-service

---

Can’t attend to your matter online?

You can also make the final statement by filling in the form and sending us the documents on paper.

Instructions for filling in the final statement form (adult client) (in Finnish)

Final statement form (adult client) (in Finnish) 

Remember that: 

• Only attach copies of the required receipts to the final statement, not the original versions. 
• In the final statement, provide the contact details of the person to whom we can send a copy of the final statement (for example, your client's new guardian or the client themselves). 
• If the guardianship ends due to the client’s death, provide the contact details of at least one of the stakeholders in the estate in the final statement. If you are a stakeholder in the estate, please provide the contact details of another stakeholder. You do not need to submit the estate inventory deed to us as an attachment to the final statement. 

Deliver the final statement and its appendices as copies to our service location closest to your client's domicile. Please note that we no longer accept folders.

Did you already submit a final statement, but forgot something from it?

You can complete it with the online form.

Send the missing informations/attachements

 

---

3. Hand over the client's property that was in your management. 

If your client receives a new guardian, hand over the property to them. If the guardianship ends completely, hand over the property to your client. If the guardianship ends with the death of your client, hand over the property to the estate.

Remember that the recipient of the property has the right to see all receipts and documents related to the annual statements and the final statement. However, keep the original receipts and documents for yourself. 

---

4. We will audit the final statement and return it to you.  

We can also comment on previous annual statements when the final statement is reviewed. Depending on the situation, we also send information about the audited final statement to one of the stakeholders in the estate, your client's new guardian or the client themselves. 

---

5. Keep the documents accumulated during the guardianship for another three years after the end of your task. 

You have the duty to keep all documents accumulated during the guardianship. Even after three years, you may not destroy the documents, but you must hand them over to either one of the stakeholders in the estate, your client's new guardian or the client themselves. 

---

Read also

Read the frequently asked questions about the financial matters related to guardianship.

Do you need help?

Telephone service: 0295 536 256

Service hours: Mon–Fri 9–15. 

Our chat service is temporarily unavailable in English.

Price

The audit fee will be determined according to your client’s assets at the end of the accounting period, if your client's net income for the year exceeds 8,147 euros. The audit fee will be halved if the accounting period is less than half a year in length. 

We do not charge an audit fee if your client's net income is less than 8,147 euros per year. 

If the guardianship has ended due to your client's death, we will send the audit fee to one of the estate’s stakeholders. If the estate's assets have already been distributed, the estate is jointly responsible for paying the audit fee.

Gross assets 

• 0–€ 34,000, audit fee € 52 
• € 34,001–67,000, audit fee € 97 
• € 67,001–135,000, audit fee € 146 
• € 135,001– 336,000, audit fee € 240 
• € 336 001–840 000, audit fee € 354 
• Over € 840,001, audit fee € 454

Processing time 

The average processing time is 2 months. 

We process annual and final statements in their order of arrival. Processing times are longer when not all necessary reports have been included as attachments.

Laws related to the matter

Guardianship Services Act (442/1999)

Government Decree on the fee of a guardian (696/2012, in Finnish) 

Decree of the Ministry of Finance on the Fees Charged for Digital and Population Data Services Agency in 2023 (1070/2022, in Finnish)